Section 44: Mutawalli to file annual audited accounts
consolidated text (as at 1992). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
44. Mutawalli to file annual audited accounts
(1) Every mutawalli shall—
(a) prepare once every year and in any case not later than 1 March,
a true statement in English of the accounts of the waqf property
in respect of the preceding year;
(b) cause the statement of accounts to be audited by an auditor approved by the Board in respect of that period; and
(c) submit a certified copy of the audited accounts to the Board not
later than 1 April of each year.
(2) Any mutawalli who fails to comply with subsection (1), or who furnishes a statement of accounts which he knows or has reason to believe to
be false, misleading or untrue in any material particular, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500 rupees.
W2 – 17 [Issue 1]
Waqf Act
(3) An offence under subsection (2) shall be within the jurisdiction of a
District Magistrate.